2023 (8) TMI 652 - SCH - VAT and Sales Tax

Purchase of gold for manufacturing of jewellery and ornaments - Claim of exemption from tax under Rule 33A of the West Bengal Value Added Tax Rules, 2005 (the Rules). It was held by the High Court that the arguments that by preventing the petitioner from carrying out job work outside the State of West Bengal would violate Article 301 and 304 of the Constitution is an argument which is stated to be outrightly rejected. HELD THAT - There are no reason to interfere with the judgment and order impugned in the petition - SLP dismissed.

Summary

The Supreme Court dismissed the Special Leave Petition after finding no reason to interfere with the impugned judgment and order. Delay was condoned, and pending applications were disposed of.